Test of Functional Fixation Hypothesis; To Separate Accrual and Cash Flow Component of Earning

This paper examines the functional fixation hypothesis from the viewpoint of separation of cash flows and accrual components of earnings by investors.  The functional fixation hypothesis states that investors interpret earnings regardless of related accounting method. The accrual reversal phenomenon...

Cijeli opis

Bibliografski detalji

Glavni autori:	farrokh barzideh, Yahya Hasas Yeganeh, alireza shahriari
Format:	Artigo
Jezik:	Persa
Izdano:	Alzahra University, Faculty of Social Sciences and Economics 2015-06-01
Serija:	پژوهش‌های تجربی حسابداری
Teme:	functional fixation Accruals Cash flows unexperienced investor return of accrual components
Online pristup:	http://jera.alzahra.ac.ir/article_624_95823cf1c383634ea32478fb2437ca80.pdf
Oznake:	Dodaj oznaku Bez oznaka, Budi prvi tko označuje ovaj zapis!